4 - Record journal entries for Merchandiser Co. using the perpetual method. To get full points, sales needs to be in the following format: AIR 100 Sales 100 COGS 40 love to General Journal Date Account/Explanation PR Debit Sept Credit 4 (Purchased 700 units for so. 20 each from Supplier Co. with terms of 1/10 n/60) Sept 6 (Sold 840 units to Client Co. for Si each with terms 2/10 n/30-cach unit cost $0.20 ) Sept 19 (Payment received from Client Co.) Sept 25 (Paid Supplier Co. --check #983) Sept (Purchased 371 units for S0.30 each from Vendor Co. with terms of 3/5 n/30) Sept 27 (Returned 21 units to Vendor Co. and received credit memo #65) Sept 28 (Sold 350 units to Buyer Co. for $1.20 each with terms 2/10 1/60--each unit cost S0.29) Sept 29 (Buyer Co. returned 35 units to us & we issued a credit memo) Sept 30 (Paid Vendor Company) Sept 31 (Payment received from Buyer Co.)